Is it necessary that a private foundation has to make Form 990-PF available for public inspection?
648 views | Last modified 6/8/2020 6:12:28 AM EST | Added by ExpressTaxExempt Team

Applicable To
990-PF 990-N 990-EZ 990 8868 1120-POL

Every private foundation that files the Form 990-PF is required to make this form along with all the schedules and attachments available for public inspection. Any amended Form 990-PF return filed within the previous three years and Form 990-T if it was used to report the unrelated business gross income should also be made available for public inspection. Any form or letter which proves the exempt status of the foundation along with its application should also be made available for public inspection.
 
The website at which the documents are made available for public inspection must be mentioned in the Form 990-PF.
 
X is a private foundation that has filed a Form 990-PF for the tax year 2018. This Form has been made available for public inspection in X's official website. X had then changed the location of the main office of the foundation and made an amended return. Now X must make the amended return also available for public inspection on the official website.
 
Here's how you can mention the website at which the documents are made available for public inspection in Form 990-PF using ExpressTaxExempt:

  1. Log into your ExpressTaxExempt account.
  2. On the dashboard, click on the "Start New Return" button.
  3. Select the "Tax Year" and "Form 990-PF" option on the list of Federal returns.
  4. Enter your organization details and click "Next".
  5. In the "Organization Tax Year" page, select the tax year calendar or fiscal, for which you want to file the information return. Once done, the subsequent steps will be to fill the actual parts of the form. 
  6. Under "Statement Regarding Activities", select "Distribution to donor fund and public inspection".
  7. Select "Yes" if your foundation has made the documents available for public inspection.
  8. Enter the website at which the documents are made available.
  9. Click Next and follow the subsequent steps as prompted.
  10. Review the details, Pay and, click the Transmit button to transmit your return to the IRS.

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